Filing ECAL return on the online service

Source: FRCS

This week’s Tax Talk is the continuation of the article on “Promoter Registration on the Taxpayer Online Services” published earlier.

Here we are focusing on the digital process of filing Environment and Climate Adaptation Levy (ECAL) One –off Tax Return by Promoters on the Taxpayer Online Services.

Any person promoting local and/or overseas performers or artists including musicians, bands or dance troupes, who wish to organise an event in Fiji needs to register each of these events in advance with the Fiji Revenue and Customs Service (FRCS).

If the gross revenue generated through the sales of event tickets to the Fijian public by the promoter exceeds $3 million, the promoter as the accountable person becomes liable to register and file a tax return for the purpose of Environment and Climate Adaptation Levy.

In addition to the above, while registering, if the promoter declares revenue in excess of $3m, the online system will automatically register the promoter for ECAL — Prescribed Services and create a one-off filing obligation for ECAL return.

Filing of ECAL return will follow the normal filing rules as are applicable for filing the return in general. The promoters must file their Personal Income Tax (PIT) or Corporate Income Tax (CIT) returns.

Digital processes of filing ECAL
The information outlined below is to guide taxpayers on how they could file the ECAL on the taxpayer online services.

1. How to initiate the filing process online? To initiate digital process of filing ECAL, the first step is to log on and access the TPOS on https://tpos.frcs.org.fj/taxpayerportal#/ Logon with the username and password. Those taxpayers, who have not signed up for the TPOS can access information on how to sign up on the TPOS on – https://www.youtube. com/watch?v=3OLHhx-2SpE. FRCS encourages all taxpayers to use the online platform to engage with us. Once in the system, the taxpayer needs to navigate to the taxpayer dashboard and access the “filing obligations” tile and click on the “Environment and Climate Adaptation Levy- Prescribed Services tax return” tile. Following this the taxpayer will be able to view all the filed, not filed, due and overdue returns for the tax types that the taxpayer is liable for.

2. Why do you need to adhere to instructions provided? This is a very important step on the TPOS which provides instructions of the respective process. All taxpayers need to read the instructions and confirm that they have read and understood the instructions by clicking on the checkbox provided. The system will not allow to proceed further unless the checkbox is ticked. Some of the important instructions for ECAL –Prescribed Services to be noted are: · Ensuring to provide accurate information while filing the return. · If there are no transactions during the period, the select nil return together the reason. · Provide VAT exclusive price (VEP) – sales amount for prescribed services applicable to the taxpayer as well as the relevant supporting documents. · All calculations and penalties are automated. Penalties will only apply for late filing and late payments. · Once the application is submitted, a return filing confirmation is sent which needs to be provided when making payments to FRCS. · Online payments can also be made using the payment link provided on the Acknowledgement Screen. · Providing false and misleading information to FRCS is an offense. To proceed further the checkbox on the declaration has to be ticked.

3. How to file a nil return? A nil income return is filed to show that the taxpayer did not drive any income for the year. To lodge a nil return for ECAL – Prescribed Services on the TPOS, the taxpayer needs to provide the reason for submitting the nil report for the selected period. For nil return, the tax payable/refundable amount will be updated as zero.

4. How to file a payable return? After answering ‘No’ to the question ‘Are you lodging nil return?’, the taxpayer will need to provide the following information: · No. of tickets printed · No. of tickets sold · Gross ticket sale The above information can be provided through downloading the template provided on the online system. The taxpayer can then upload the “calculation of gross ticket sales” as an attachment.

5. How to submit the return? The taxpayer needs to declare that information provided in the application is true and correct. It is important to note that the return can only be submitted after the declaration is completed.

6. Why should you use FRCS online services?

We urge all taxpayers to use the TPOS to lodge tax return due and make online payments.
The online services provide many benefits including 24 hours a day, seven days a week service, improved client service through greater flexibility, cost savings, less paper waste and the convenience of accessing the FRCS from anywhere you like.

The imminent threat posed by the evolving COVID-19 pandemic and the national health restrictions pertaining to movement and containment zones placed by the Ministry of Health and Medical Services (MOHMS) makes our online services a safer choice of engaging with FRCS through our digital platforms available.

Taxpayers can simply log on http://mytpos.frcs.org.fj to the Taxpayer Online Services and access our services.

Customs Agent and Traders are also urged to use the prepayment account (PPD) and online payment facility for the payment of Customs duties. 7. How can FRCS assist you?

FRCS has developed a number of education and awareness materials on the online processes of the various tax types to support taxpayers through the new transition.

These education materials can be accessed from the FRCS website https://www.frcs. org.fj/our-services/taxpayeronline- servicetpos/webinarsessions/ and https://www.frcs.org. fj/our-services/taxpayer-onlineservice- tpos/tpostutorial-videos/ and https://www.frcs.org.fj/podcast/. The user manuals are available on https://www.frcs.org.fj/ our-services/taxpayer-onlineservice- tpos/users-guide/. FRCS encourages all taxpayers to access the online services and to use it for efficient tax services and ease of compliance.

For any queries or issues related to Taxpayer Online Services, please contact us on 1326 or email tpos@frcs.org.fj or info@frcs.org. fj.

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